SB 0057 | Authorizes state income tax credit equal to a portion of the federal earned income credit |
Sponsor: | Stoll | |||
LR Number: | 0220L.01I | Fiscal Note: | 0220-01 | |
Committee: | Ways and Means | |||
Last Action: | 03/06/01 - SCS Voted Do Pass S Ways & Means Comm. (0220L.03C) | Journal page: | ||
Title: | ||||
Effective Date: | August 28, 2001 | |||
SCS/SB 57 - This act phases in an earned income tax credit.
The credit is a percentage of the amount claimed on the federal
tax return. The percentage is 1.5 percent for 2002-3, 2.5
percent for 2004-5, 5 percent for 2006-7, 7.5 percent for 2008-9,
and 10 percent for 2010 and thereafter. Any amount in excess of
tax liability is refundable. The Department of Revenue is
required to notify potential claimants of their eligibility.
ALAN KELLY